TRILLION STAR: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
What changed
TRILLION STAR
NACE 46.861, Wholesale of diamonds and other precious stones
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€1.0m
2024 · €1.5m-€515,245
Equity
€26.4m
2024 · €25.4m+€1.0m
Cash
€216,590
2024 · €383,748-€167,157
Balance sheet total
€27.0m
2024 · €29.6m-€2.7m
Largest movements
Assets
- Stocks and contracts -€3.2m
down €3.2m (-12.8%), from €25.0m to €21.8m
- Receivables within one year +€730,268
up €730,268 (+19.8%), from €3.7m to €4.4m
of which Trade receivables: +€776,026
Equity and liabilities
- Trade debts -€3.3m
down €3.3m (-88.0%), from €3.8m to €453,022
- Reserves +€1.0m
up €1.0m (+4.2%), from €23.8m to €24.8m
Income statement
- Turnover -€11.2m
down €11.2m (-34.8%), from €32.1m to €21.0m
- Goods and materials -€10.6m
down €10.6m (-35.2%), from €30.2m to €19.5m
of which Purchases: -€15.0m
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Result 2024
€1.5m
Turnover
-€11.2m
Other operating income
-€10,142
Goods and materials
+€10.6m
Services and other goods
-€16,193
Staff costs
+€9,665
Depreciation
+€1,692
Other operating charges
+€504
Financial income
-€1,580
Financial charges
+€17,330
Taxes
+€46,025
Result 2025
€1.0m
raises the resultlowers the result
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€95,165
Investment
-€11,433
Financing
-€250,889
Cash 2024
€383,748
From operations (derived)
+€95,165
Net result for the year
+€1.0m
Depreciation
+€37,269
Stocks and contracts
+€3.2m
Receivables within one year
-€730,268
Smaller working-capital items
-€1,234
Trade debts
-€3.3m
Tax, wage and social debts
-€62,257
Other debts
-€26,962
Investment (derived)
-€11,433
Investment in fixed assets (net)
-€11,433
Financing
-€250,889
Debts after one year
-€227,276
Current portion of long-term debt
-€23,613
Cash 2025
€216,590
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €29,639,098 | €26,972,230 | -€2.7m | -9.0% |
| Fixed assets | 21/28 | €526,948 | €501,112 | -€25,836 | -4.9% |
| Tangible fixed assets | 22/27 | €523,573 | €497,737 | -€25,836 | -4.9% |
| Land and buildings | 22 | €465,251 | €452,314 | -€12,937 | -2.8% |
| Plant, machinery and equipment | 23 | €55,946 | €34,969 | -€20,977 | -37.5% |
| Furniture and vehicles | 24 | €2,376 | €10,454 | +€8,078 | +340% |
| Financial fixed assets | 28 | €3,375 | €3,375 | = | 0.0% |
| Other financial fixed assets | 284/8 | €3,375 | €3,375 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €3,375 | €3,375 | = | 0.0% |
| Current assets | 29/58 | €29,112,150 | €26,471,118 | -€2.6m | -9.1% |
| Stocks and contracts in progress | 3 | €24,988,054 | €21,784,027 | -€3.2m | -12.8% |
| Stocks | 30/36 | €24,988,054 | €21,784,027 | -€3.2m | -12.8% |
| Goods purchased for resale | 34 | €24,988,054 | €21,784,027 | -€3.2m | -12.8% |
| Amounts receivable within one year | 40/41 | €3,694,455 | €4,424,723 | +€730,268 | +19.8% |
| Trade receivables | 40 | €3,645,785 | €4,421,811 | +€776,026 | +21.3% |
| Other amounts receivable | 41 | €48,669 | €2,911 | -€45,758 | -94.0% |
| Cash at bank and in hand | 54/58 | €383,748 | €216,590 | -€167,157 | -43.6% |
| Deferred charges and accrued income | 490/1 | €45,894 | €45,777 | -€117 | -0.3% |
| Total equity and liabilities | 10/49 | €29,639,098 | €26,972,230 | -€2.7m | -9.0% |
| Equity | 10/15 | €25,411,141 | €26,420,787 | +€1.0m | +4.0% |
| Contributions | 10/11 | €1,582,444 | €1,582,444 | = | 0.0% |
| Reserves | 13 | €23,828,697 | €24,838,343 | +€1.0m | +4.2% |
| Distributable reserves | 133 | €23,828,697 | €24,838,343 | +€1.0m | +4.2% |
| Amounts payable | 17/49 | €4,227,957 | €551,442 | -€3.7m | -87.0% |
| Amounts payable after more than one year | 17 | €231,476 | €4,200 | -€227,276 | -98.2% |
| Financial debts | 170/4 | €27,276 | - | -€27,276 | |
| Credit institutions | 173 | €27,276 | - | -€27,276 | |
| Other amounts payable | 178/9 | €204,200 | €4,200 | -€200,000 | -97.9% |
| Amounts payable within one year | 42/48 | €3,994,905 | €547,017 | -€3.4m | -86.3% |
| Current portion of amounts payable after more than one year | 42 | €50,889 | €27,276 | -€23,613 | -46.4% |
| Trade debts | 44 | €3,788,078 | €453,022 | -€3.3m | -88.0% |
| Suppliers | 440/4 | €3,788,078 | €453,022 | -€3.3m | -88.0% |
| Taxes, remuneration and social security | 45 | €126,871 | €64,615 | -€62,257 | -49.1% |
| Taxes | 450/3 | €103,721 | €58,872 | -€44,849 | -43.2% |
| Remuneration and social security | 454/9 | €23,150 | €5,742 | -€17,408 | -75.2% |
| Other amounts payable | 47/48 | €29,067 | €2,105 | -€26,962 | -92.8% |
| Accrued charges and deferred income | 492/3 | €1,577 | €225 | -€1,352 | -85.7% |
| Operating income | 70/76A | €32,198,082 | €21,006,663 | -€11.2m | -34.8% |
| Turnover | 70 | €32,139,159 | €20,957,882 | -€11.2m | -34.8% |
| Other operating income | 74 | €58,923 | €48,781 | -€10,142 | -17.2% |
| Operating charges | 60/66A | €30,536,142 | €19,921,743 | -€10.6m | -34.8% |
| Goods for resale, raw materials and consumables | 60 | €30,163,165 | €19,544,434 | -€10.6m | -35.2% |
| Purchases | 600/8 | €31,374,285 | €16,340,408 | -€15.0m | -47.9% |
| Change in stocks: decrease (increase) | 609 | -€1,211,120 | €3,204,026 | +€4.4m | |
| Services and other goods | 61 | €231,885 | €248,077 | +€16,193 | +7.0% |
| Remuneration, social security and pensions | 62 | €96,047 | €86,382 | -€9,665 | -10.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,961 | €37,269 | -€1,692 | -4.3% |
| Other operating charges | 640/8 | €6,084 | €5,580 | -€504 | -8.3% |
| Operating profit (loss) | 9901 | €1,661,940 | €1,084,920 | -€577,020 | -34.7% |
| Financial income | 75/76B | €2,418 | €838 | -€1,580 | -65.3% |
| Recurring financial income | 75 | €2,418 | €838 | -€1,580 | -65.3% |
| Other financial income | 752/9 | €2,418 | €838 | -€1,580 | -65.3% |
| Financial charges | 65/66B | €41,262 | €23,932 | -€17,330 | -42.0% |
| Recurring financial charges | 65 | €41,262 | €23,932 | -€17,330 | -42.0% |
| Debt charges | 650 | €24,138 | €10,954 | -€13,184 | -54.6% |
| Other financial charges | 652/9 | €17,124 | €12,978 | -€4,146 | -24.2% |
| Profit (loss) for the period before taxes | 9903 | €1,623,096 | €1,061,826 | -€561,270 | -34.6% |
| Income taxes | 67/77 | €98,204 | €52,180 | -€46,025 | -46.9% |
| Taxes | 670/3 | €99,530 | €52,180 | -€47,350 | -47.6% |
| Tax adjustments and reversals of tax provisions | 77 | €1,326 | €0 | -€1,325 | -100.0% |
| Profit (loss) for the period | 9904 | €1,524,892 | €1,009,647 | -€515,245 | -33.8% |
| Profit (loss) for the period to be appropriated | 9905 | €1,524,892 | €1,009,647 | -€515,245 | -33.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.